trigger bUPD_AccountTest on Account (before insert, after Insert) {
   if(Trigger.IsBefore){
       System.debug('*************In Account before Insert********');
       System.debug('*******'+LeadConvertFlag.LeadFlag);
   }
   if(Trigger.IsAfter){
       Lead[] leads = [Select Id, ConvertedAccountId from Lead];
       System.debug('**********'+Trigger.new[0].Id);
       for(Lead ld : leads){
           System.debug('****'+ld.ConvertedAccountId);
       }
       System.debug('*************In Account After Insert********'+leads.size());
       System.debug('*******'+LeadConvertFlag.LeadFlag);
   }
}